著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
Financial Accounting Standards Board and FASB Emerging Issues Task Force,Liabilities (topic 405) : obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date,,Financial Accounting Standards Board of the Financial Accounting Foundation,2013,Financial accounting series,,,,https://cir.nii.ac.jp/crid/1130000794824971264